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The ATO have has introduced a new Deductions Deduction schedule (DDCTNS) attached to lodge with a 2019 Individual individual tax return. If you're a claiming deductions in a 2019 individual tax return, you'll need to enter the details of the deduction as a line entry (granular) in this new DDCTNS schedule. This is a mandatory schedule for all 2019 Individual tax return where you're claiming a deduction. | title | Using the DDCTNS scheduleThis allows you to provide more information on deductions being claimed by your clients. See Claiming deductions on the ATO website.
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In Tax we've created new Deduction schedule(DDCTNS) within a 2019 Individual tax return. - You can access the DDCTNS schedule like any other schedule from the Preparation menu or from Worksheets on the left side of the tax return.
- Data entry for any deduction label in a 2019 individual tax return is via the DDCTNS schedule or any supporting schedules which will integrate to the DDCTNS schedule.
- There is a limit on the maximum allowable records for each deduction label. See the table for more details.
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Accessing the new DDCTNS schedule
You can access the Deductions schedule like any other schedule in Tax, from Preparation > Schedule > Deductions schedule (DDCTNS)
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- You'll now enter deductions into the DDCTNS instead of directly in each label D1–D15 (apart from D11).
- We've made this easier by updating a bunch of our worksheets. These will now integrate into the DDCTNS and the relevant return label. Learn how to use the new DDCTNS.
- The DDCTNS schedule is lodged to the ATO, along with the 2019 Individual tax return.
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When do you need a DDCTNS?
If you're claiming a deduction
in at any of the individual return labels ticked below, you'll need to complete a DDCTNS
schedule.
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Related Car DeductionsD2 Work Related Travel ExpensesD3 Work Related Clothing, Laundry and Dry Cleaning ExpensesD4 Work Related Self Education ExpensesD5 Other Work-Related ExpensesD6 Low Value Pool DeductionD7 Interest DeductionD8 Dividend DeductionsD9 Gifts or DonationsD10 Cost of Managing Tax AffairsD12 Personal Superannuation ContributionsD13 Deduction for Project PoolD14 Forestry managed investment scheme deductionD15 Other Deductions UI Text Box |
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D11 - Deductible Amount of Undeducted Purchase Price of a Foreign Pension or Annuity is not part of the deductions schedule. This is because D11 has only one label with no changes to show in the main tax return. The ATO are looking at making some changes for this label in the future. |
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Entering data in the DDCTNS scheduleYou'll no longer be able to enter data via the deduction labels. All the deductions items must be entered - using the DDCTNS schedule or
- supporting worksheets like motor vehicle worksheet(mve) or depreciation worksheets which will then integrate to the DDCTNS schedule.
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| To open a supporting schedule from within the DDCTNS schedule, click on the field and press Enter. |
Each of the supporting worksheets are integrated to the new DDCTNS schedule to help you report it to the ATO. You can see additional repeating fields in the schedule to record the individual descriptions and amounts. |
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Deduction item | Schedule/worksheet used in 2018 | Schedule/worksheet you'll need to use in 2019 | Maximum number of records |
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D1 - Work related car expenses UI Text Box |
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| For more than 10 deduction items, enter the first 9 items and consolidate the additional items and their values into one item. |
| Motor Vehicle Expenses(mve) | Motor Vehicle Expenses(mve) | 10 |
D2 - Work related travel expenses | Work related travel expenses dissection grid | DDCTNS | 20 |
D3 - Work related uniform, occupation | Image Added | |
Image Added | D2 Work-related travel expenses | Image Added | D10 Cost of managing tax affairs |
Image Added | D3 Work-related clothing, laundry and dry-cleaning expenses | Image Added | D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity |
Image Added | D4 Work-related self-education expenses | Image Added | D12 Personal superannuation contributions |
Image Added | D5 Other work-related expenses | Image Added | D13 Deduction for project pool |
Image Added | D6 Low-value pool deduction | Image Added | D14 Forestry-managed investment scheme deduction |
Image Added | D7 Interest deductions | Image Added | D15 Other deductions |
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How to use the new DDCTNS
You can no longer enter data directly into the deduction labels D1–D15, (apart from label D11). Instead, you'll enter data either directly into the new DDCTNS or, in a supporting worksheet, which is then transferred to the DDCTNS.
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title | To access the DDCTNS |
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There are three ways to access the new DDCTNS from within a 2017 Individual tax return: - From the Preparation menu:
- Follow the menu Preparation > Schedule.
- Double-click Deductions schedule (DDCTNS) to open.
- From the ATO Schedules list:
- Click Deductions schedule (DDCTNS) under ATO Schedules on the Navigation bar.
- From the deduction item:
- Click the Deductions & Losses tab
- Click the field in Item D2, D3, D7, D8 or D15E and press ENTER.
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title | Entering data into the DDCTNS |
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You can no longer enter data directly into the deduction labels D1–D15, (apart from label D11). The DDCTNS opens if there is no supporting worksheet at the deduction labels. The table below shows: - the differences between the schedules and worksheets available in the 2018 and 2019 tax years
- the maximum number of entries per item.
2018 Work - travel dissection Work work-related expense (pwe) | (This is pre-fill data from the ATO) Low DDCTNS and Depreciation worksheet | Not a repeatable group | D7 - or directly entered value in the return Item D6 – Label K | Deductions schedule (DDCTNS) Depreciation worksheet (d) | | 1 | D7 Interest deductions | Interest deductions (idd) | Deductions schedule (DDCTNS) | | 20 | D8 | - - Gift and Gift and Gift and (This is pre-fill data from the ATO)(This is pre-fill data from the ATO)Image Added | 20 | D10 | - Managing Tax managing tax affairs (cmt) | Cost of | Managing Tax managing tax affairs (cmt) | | 20 | D12 | - Superannuation superannuation contributions | 2018 Superannuation superannuation contributions | 2019 (psc) | Image Added | 25 | D13 | - - 2018 (fms) | Forestry managed investment scheme worksheet | 2019 - Label J - Other Deductions Label E - Enter the value directly in the return Label J - Other Deductions Generic schedule Other deductions (ode) |
Label E - DDCTNS Generic schedule Other deductions (ode) | | 100 |
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Entering data in the DDCTNS schedule
You'll no longer be able to enter data via the deduction labels.
All the deductions items must be entered
- using the DDCTNS schedule or
- supporting worksheets like motor vehicle worksheet(mve) or depreciation worksheets which will then integrate to the DDCTNS schedule.
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To open a supporting schedule from within the DDCTNS schedule, click on the field and press Enter. |
Each of the supporting worksheets are integrated to the new DDCTNS schedule to help you report it to the ATO. You can see additional repeating fields in the schedule to record the individual descriptions and amounts.
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table | table | The table below shows a comparison data entry in 2018 and 2019 and the maximum allowable records in each deduction label.
Deduction item | Schedule/worksheet used in 2018 | Schedule/worksheet you'll need to use in 2019 | Maximum number of records |
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D1 - Work related car expenses UI Text Box |
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| For more than 10 deduction items, enter the first 9 items and consolidate the additional items and their values into one item. |
| Motor Vehicle Expenses(mve) | Motor Vehicle Expenses(mve) | 10 |
D2 - Work related travel expenses | Work related travel expenses dissection grid | DDCTNS | 20 |
D3 - Work related uniform, occupation specific or protective clothing, laundry and dry cleaning | Generic schedule 2018 | DDCTNS | 20 |
D4 - Work related self-education expenses | Work related self-education expenses worksheet (sed) | Work UI Expand |
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title | Consolidating records |
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At D1, MYOB Tax consolidates records if you have more than 10 motor vehicle expense (mve) worksheets. Motor vehicles using the cents per km method integrate to the DDCTNS first, in descending km order, followed by the logbook method. This ensures the consolidated record doesn't breach the 5000km limit. In the DDCTNS, you'll only see one data-entry row for each item. The ATO recommends that you group your expenses. For example, rather than listing individual stationery items (such as pen, pencil, stapler), just report the total stationery expense. However, you can still add additional rows as required: - To add additional rows, click in the relevant field then click Image Added on the toolbar, or press CTRL+INSERT.
- To delete rows you no longer need, click in the relevant row then click Image Added on the toolbar, or press CTRL+DELETE.
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Where you exceed the maximum limit of records at D1 to D15, consolidate the remaining records with the description Consolidated remaining amounts. Refer to the specific item help topic for more details. |
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title | Preparing supporting worksheets |
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To help you in your calculations, we've updated a bunch of the supporting worksheets to integrate into the DDCTNS. These worksheets are not lodged to the ATO, but will instead integrate into the DDCTNS. You might notice that data entry fields for these items are unavailable in the DDCTNS. This is because the value in this field comes from a supporting worksheet. To enter the data, click in the field and press Enter on the keyboard to open the worksheet. Fill in the worksheet as per normal. To transfer the values from the worksheet into the DDCTNS, clickImage Addedon the toolbar or press F6 on the keyboard. The total integrates to the relevant item in the DDCTNS. |
- related travel expenses dissection gridOther Work related (This is pre-fill data from the ATO)D6 - Low value pool deductions | Depreciation worksheet or directly entered value in the return | DDCTNS and Depreciation worksheet | Not a repeatable group |
D7 - Interest deductions | Interest deductions (idd) | DDCTNS | 20 |
D8 - Dividend deductions | Dividend deductions (ddd) | DDCTNS | 20 |
D9 - Gift and donations | Gift and donations (pgd) (This is pre-fill data from the ATO) | Gift and donations (pgd) (This is pre-fill data from the ATO) | 20 |
- Managing Tax managing tax affairs (cmt) |
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Cost of Managing Tax affairs (cmt) | - Superannuation superannuation contributions |
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2018 Personal Superannuation contributions 2019 (psc) | - Depreciation worksheet | - 2018 Forestry managed investment scheme worksheet 2019 (fms) | - Label J - Other Deductions Label E - Enter the value directly in the return
Rolling over deductions from 2018 to 2019
We've made structural changes to the software and replaced some of the worksheets and dissection grids. This is done to fit in the new DDCTNS schedule.
Hence, the existing deductions schedule from 2018 will not rollover into 2019.
Tax office copy PDF
There is no Tax office copy pdf of the DDCTNS schedule.Generic schedule Other deductions (ode) |
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Label E - DDCTNS Label J - Other Deductions (ode) | 100 | Other changes
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title | Rollover and schedule data |
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By introducing the new DDCTNS, we've changed or replaced some worksheets and grids. As a result, only the following worksheets will rollover to 2019: - Depreciation worksheet (d)
- Motor vehicle worksheet (mve)
- Personal superannuation contributions worksheet (psc)
You'll need to create all other deductions worksheets for 2019. |
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The ATO PDF version of the DDCTNS is not available and therefore not included in the ATO-PDF copy print. For paper lodgments, print amounts at deduction items and action codes at D1, D3 and D4 in the main income tax return. |